Professional judgement: a social practice perspective on a multiple mini-interview for specialty training selection by Chris Roberts, Annette Burgess, Karyn Mossman, Koshila Kumar

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Materiality Level in the Audit of Financial Statements and Its Impact on the Auditor's Professional Judgment by Yuliia Ostapenko

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THE MECHANISM OF PROFESSIONAL JUDGMENT IN REALIZATION OF THE PRINCIPLES OF ACCOUNTING by S. Ponomareva, V. Mironenko

Subjects: “…professional judgment of the accountant…”
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ESTIMATED RESERVES AND ESTIMATED LIABILITIES: THE PROBLEM OF INTERPRETATION IN THE SYSTEM OF RUSSIAN LEGAL REGULATION OF ACCOUNTING by O. V. Zhukova

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